谨慎性原则在会计实务中的应用.doc

谨慎性原则在会计实务中的应用

摘  要
谨慎性原则是一个众所周知却又很难以完全说清楚的会计原则。自二十世纪末正式引入我国以来，谨慎性原则在我国会计实务中的应用越来越广泛，但在逐渐普及的同时，也引发了人们对它的争议。
本文试图对谨慎性原则做一全面的概述，主要运用规范研究和统计分析两种方法对谨慎性原则在会计实务中的应用予以深入的探讨和分析。首先运用规范研究的方法，研究了谨慎性原则的起源、在我国的发展及定量和定性两方面的定义，以便对谨慎性原则的“来龙去脉”有整体的把握。在有了理论基础之后，研究了谨慎性原则在我国会计实务中的具体应用，其中以我国钢铁行业上市公司为例，用统计分析的方法具体研究了谨慎性原则在钢铁行业资产减值中的应用现状。最后指出谨慎性原则在实际应用中存在的问题，并针对性地提出完善措施。通过本文的研究，期望读者能对谨慎性原则有一个全面清晰的认识，以便谨慎性原则得到更加广泛和恰当的应用。
关键词：谨慎性原则 应用 问题 完善措施
 
ABSTRACT
Accounting Conservatism principle is a principle that is well known but very difficult to explain. Since the formal introduction of our country since the end of the century, the principle of prudent accounting practice in China used more and more widespread, but becoming more common, but also sparked controversy in it.
This thesis attempts to make a comprehensive overview of prudent principle，Using the method combining standardize research and statistical analysis studies the application of  accounting conservatism principle in the accounting practice.
First study the origin of accounting conservatism principle, in the development of our country and both quantitative and qualitative definition of accounting conservatism principle by the method standardize research. In order to have an overall grasp of accounting conservatism principle. With the theoretical basis of accounting conservatism principle , in the following we research the specific application in our accounting practice. In the same time, take the example of China's listed companies of steel industry, studying the Application of the prudence principle in impairment of assets of the steel industry by the statistical analysis method. Finally accounting conservatism principle in practical application problems, and put forward measures are sound. Through this research, the reader are expected a comprehensive and clear understanding of accounting conservatism principle ,so that we can get a more extensive and appropriate application of the principle.
Key Words:  Accounting Conservatism principle application improvement

 
目  录
1 绪论 1
2 谨慎性原则概述 2
2.1谨慎性原则的产生根源 2
2.2谨慎性原则在我国的发展 2
2.3谨慎性原则的定义 4
3 谨慎性原则在会计实务中的应用 6
3.1谨慎性原则在会计准则中的体现 6
3.2谨慎性原则在钢铁行业中的具体应用 9
3.3谨慎性原则对利益相关者的影响 15
4 谨慎性原则在应用中存在的问题 16
4.1谨慎性原则理论本身存在的问题 16
4.2谨慎性原则在实际应用中出现的问题 17
5 谨慎性原则应用的完善措施 19
5.1政府方面 19
5.2企业本身 20
5.3会计人员方面 21
结  论 23
参考文献 24
附录1：英文文献翻译 25
附录2：选取的钢铁行业21家上市公司名单 33
致  谢 34